Income tax: may the material contained in the 1985, or earlier, ATO Assessing Handbooks be relied on as evidence of ATO's interpretation, policy or practice in respect of the Income Tax Assessment Act 1936?
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Notice of Withdrawal
1. TD 94/45 explains that the Assessing Handbooks cannot be relied on as evidence of the ATO's position. TD 94/45 refers to Taxation Ruling TR 92/20 for further guidance on the ATO publications to be relied upon.
Commissioner of Taxation
12 April 2017
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